Search: accrual accounting

Help
Contents
Metadata
Published
Display
per page
Results from
Sort by: Relevance Date
31–40 of 2,615 search results for accrual accounting

RBA Glossary definition for accrual accounting

accrual accounting – Revenues and expenses are recorded as they are earned or incurred , regardless of whether cash has been received or disbursed. For example, sales on credit would be recognised as revenue, even though the debt may not be settled for some time.

Search Results

THE ROLE MD CONSEQUENCES O XNVESTMENT IN RECENT AUSTRALIM ...

17 Oct 2014 RDP PDF 2073KB
THE ROLE MD CONSEQUENCES O XNVESTMENT IN RECENT AUSTRALIM. ECONOMIC GROWTH. Jeffrey Carmichael and Nigel Dews. Reserve Bank of Australia. Research Discussion Paper. 8704. April 1987. Paper originally prepared for conference on "Recent Australian
https://www.rba.gov.au/publications/rdp/1987/pdf/rdp8704.pdf

Balance Sheet Restructuring and Investment

30 Nov 2009 RDP PDF 95KB
These trends were reflected in accounting measures of the corporate sector’sbalance sheets. ... iii) Trade creditors (or accounts payable to suppliers). (iv) 'Other' includes all other liabilities not separately identified such as accruals, andtax
https://www.rba.gov.au/publications/rdp/1993/pdf/rdp9308.pdf

Note 1 – Accounting Policies | Financial Statements

24 Oct 2016 RBA Annual Report – 2016
Reserve Bank of Australia Annual Report – 2016 Financial Statements Note 1 – Accounting Policies. ... The RBA has accounted for these matters in accordance with the relevant accounting standards.
https://www.rba.gov.au/publications/annual-reports/rba/2016/financial-statements/note-1.html

Summary of accounting policies | Financial Statements | Reserve Bank of Australia Annual Report - 1995

31 Dec 1995 Annual Report
Reserve Bank of Australia Annual Report – 1995 Financial Statements Summary of Accounting Policies. ... Unless otherwise stated, the accounting policies and practices followed in these statements are consistent with those followed in the previous year.
https://www.rba.gov.au/publications/annual-reports/rba/1995/fin-statements/note-1.html

Regulatory Competition and the “Generic” Financial-Services Firm | Conference – 1991

21 Jun 1991 Conferences
Ed Kane
2.30. 5.14. n.a. Loans past due 90 days or more plus loans in non-accrual status. ... to use accounting tricks to overstate the agency's income and net worth; and.
https://www.rba.gov.au/publications/confs/1991/kane.html

Financial Flows and Infrastructure Financing

27 Jul 2014 Conferences PDF 3397KB
RBA Conference Volume 2014
https://www.rba.gov.au/publications/confs/2014/pdf/conf-vol-2014.pdf

Summary of Accounting Policies | Financial Statements | Reserve Bank of Australia Annual Report - 1990

30 Jun 1990 Annual Report
Reserve Bank of Australia Annual Report – 1990 Financial Statements Summary of Accounting Policies. ... See Note 3.) Revenue and expenses are brought to account on an accrual basis.
https://www.rba.gov.au/publications/annual-reports/rba/1990/fin-statements/note-1.html

Appendix C: Adjusting Capital Expenditure Data for Leasing

1 Apr 1987 RDP 8704
Jeffrey Carmichael and Nigel Dews
The national accounts only includes gross fixed capital expenditure on an accruals basis (i.e. ... to line up with the national accounts exactly due to cancellations and lags between commitment and accrual.
https://www.rba.gov.au/publications/rdp/1987/8704/appendix-c.html

RBA Australian Corporates' Sources and Uses of Funds

10 Oct 2009 Bulletin – October 2009
Susan Black, Joshua Kirkwood and Shah Shah Idil
While cash profits tend to be correlated with accounting profits, they can differ significantly at times. ... This is because accounting profits are prepared on the basis of the accrual method, whereby revenues are recorded when they are earned and
https://www.rba.gov.au/publications/bulletin/2009/oct/1.html

Reserve Bank of Australia Annual Report 2023

18 Oct 2023 RBA Annual Report - 2023 PDF 402KB
https://www.rba.gov.au/publications/annual-reports/rba/2023/pdf/notes.pdf